Please use this identifier to cite or link to this item:
https://hdl.handle.net/2440/103067
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Type: | Journal article |
Title: | Institutionalising XBRL for financial reporting: resorting to regulation |
Author: | Troshani, I. Parker, L. Lymer, A. |
Citation: | Accounting and Business Research, 2015; 45(2):196-228 |
Publisher: | Taylor & Francis Ltd. |
Issue Date: | 2015 |
ISSN: | 0001-4788 2159-4260 |
Statement of Responsibility: | Indrit Troshani, Lee D. Parker and Andy Lymer |
Abstract: | By integrating and streamlining financial information within and among various organisations, eXtensible Business Reporting Language (XBRL) has been developed with a view to enhancing the efficiency, accuracy, and transparency of corporate accounting information. Taking an inter-organisational focus, this paper investigates the process of how XBRL was institutionalised. It explains and offers insights on how institutional arrangements emerge and become relevant as heterogeneous organisations consider adopting accounting innovations while evidence concerning their benefits is unavailable. The original and overall contribution of this study is that it improves current understanding of coal-face actors’ perceptions, behaviours, and strategies as they interact in the organisational field and become engaged in developing accounting innovations to produce the macro-level observations documented in existing institutional theory studies. |
Keywords: | digital reporting; XBRL; institutional theory; organising vision |
Rights: | © 2014 Taylor & Francis |
DOI: | 10.1080/00014788.2014.980772 |
Published version: | http://dx.doi.org/10.1080/00014788.2014.980772 |
Appears in Collections: | Aurora harvest 3 Business School publications |
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RA_hdl_103067.pdf Restricted Access | Restricted Access | 502.38 kB | Adobe PDF | View/Open |
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